{
  "url": "https://openlegislation.uk/finance-act-2019",
  "json_url": "https://openlegislation.uk/finance-act-2019.json",
  "id": "ukpga/2019/1",
  "title": "Finance Act 2019",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.",
  "citation": "2019 c. 1",
  "type": "ukpga",
  "year": "2019",
  "number": "1",
  "version": "current",
  "date": "2019-02-12",
  "revised": true,
  "valid_from": "2026-05-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2019/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Direct taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/charge-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Income tax charge for tax year 2019-20",
      "url": "https://openlegislation.uk/finance-act-2019/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/charge-to-tax"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Corporation tax charge for financial year 2020",
      "url": "https://openlegislation.uk/finance-act-2019/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/charge-to-tax"
    },
    {
      "path": "part/1/crossheading/income-tax-rates-allowances-and-limits",
      "kind": "crossheading",
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      "heading": "Income tax rates, allowances and limits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Main rates of income tax for tax year 2019-20",
      "url": "https://openlegislation.uk/finance-act-2019/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-rates-allowances-and-limits"
    },
    {
      "path": "section/4",
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      "number": "4",
      "heading": "Default and savings rates of income tax for tax year 2019-20",
      "url": "https://openlegislation.uk/finance-act-2019/section-4",
      "extent": null,
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      "parent": "part/1/crossheading/income-tax-rates-allowances-and-limits"
    },
    {
      "path": "section/5",
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      "heading": "Basic rate limit and personal allowance",
      "url": "https://openlegislation.uk/finance-act-2019/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-rates-allowances-and-limits"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Starting rate limit for savings for tax year 2019-20",
      "url": "https://openlegislation.uk/finance-act-2019/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/income-tax-rates-allowances-and-limits"
    },
    {
      "path": "part/1/crossheading/employment-and-social-security-income",
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      "heading": "Employment and social security income",
      "url": null,
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      "parent": "part/1"
    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": "Optional remuneration arrangements: arrangements for cars and vans",
      "url": "https://openlegislation.uk/finance-act-2019/section-7",
      "extent": null,
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      "path": "section/8",
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      "heading": "Exemption for benefit in form of vehicle-battery charging at workplace",
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      "path": "section/9",
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      "path": "section/10",
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      "heading": "Exemption for expenses related to travel",
      "url": "https://openlegislation.uk/finance-act-2019/section-10",
      "extent": null,
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    },
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      "path": "section/11",
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      "heading": "Beneficiaries of tax-exempt employer-provided pension benefits",
      "url": "https://openlegislation.uk/finance-act-2019/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/employment-and-social-security-income"
    },
    {
      "path": "section/12",
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      "heading": "Tax treatment of social security income",
      "url": "https://openlegislation.uk/finance-act-2019/section-12",
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      "parent": "part/1/crossheading/employment-and-social-security-income"
    },
    {
      "path": "part/1/crossheading/chargeable-gains-interests-in-uk-land-etc",
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      "heading": "Chargeable gains: interests in UK land etc",
      "url": null,
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    },
    {
      "path": "section/13",
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      "heading": "Disposals by non-UK residents etc",
      "url": "https://openlegislation.uk/finance-act-2019/section-13",
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      "status": null,
      "parent": "part/1/crossheading/chargeable-gains-interests-in-uk-land-etc"
    },
    {
      "path": "section/14",
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      "heading": "Disposals of UK land etc: payments on account of capital gains tax",
      "url": "https://openlegislation.uk/finance-act-2019/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/chargeable-gains-interests-in-uk-land-etc"
    },
    {
      "path": "part/1/crossheading/international-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "International matters",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Offshore receipts in respect of intangible property",
      "url": "https://openlegislation.uk/finance-act-2019/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Avoidance involving profit fragmentation arrangements",
      "url": "https://openlegislation.uk/finance-act-2019/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Non-UK resident companies carrying on UK property businesses etc",
      "url": "https://openlegislation.uk/finance-act-2019/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Diverted profits tax",
      "url": "https://openlegislation.uk/finance-act-2019/section-18",
      "extent": null,
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      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Hybrid and other mismatches: scope of Chapter 8 and “financial instrument”",
      "url": "https://openlegislation.uk/finance-act-2019/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Controlled foreign companies: finance company exemption and control",
      "url": "https://openlegislation.uk/finance-act-2019/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Permanent establishments: preparatory or auxiliary activities",
      "url": "https://openlegislation.uk/finance-act-2019/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Payment of CGT exit charges",
      "url": "https://openlegislation.uk/finance-act-2019/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Corporation tax exit charges",
      "url": "https://openlegislation.uk/finance-act-2019/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Group relief etc: meaning of “UK related” company",
      "url": "https://openlegislation.uk/finance-act-2019/section-24",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/international-matters"
    },
    {
      "path": "part/1/crossheading/corporation-tax-miscellaneous",
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      "heading": "Corporation tax: miscellaneous",
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      "parent": "part/1"
    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Intangible fixed assets: restrictions on goodwill and certain other assets",
      "url": "https://openlegislation.uk/finance-act-2019/section-25",
      "extent": null,
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      "parent": "part/1/crossheading/corporation-tax-miscellaneous"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Intangible fixed assets: exceptions to degrouping charges etc",
      "url": "https://openlegislation.uk/finance-act-2019/section-26",
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      "parent": "part/1/crossheading/corporation-tax-miscellaneous"
    },
    {
      "path": "section/27",
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      "heading": "Corporation tax relief for carried-forward losses",
      "url": "https://openlegislation.uk/finance-act-2019/section-27",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/corporation-tax-miscellaneous"
    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Corporate interest restriction",
      "url": "https://openlegislation.uk/finance-act-2019/section-28",
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      "parent": "part/1/crossheading/corporation-tax-miscellaneous"
    },
    {
      "path": "section/29",
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      "number": "29",
      "heading": "Debtor relationships of company where money lent to connected companies",
      "url": "https://openlegislation.uk/finance-act-2019/section-29",
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    },
    {
      "path": "part/1/crossheading/capital-allowances",
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      "heading": "Capital allowances",
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    {
      "path": "section/30",
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      "heading": "Construction expenditure on buildings and structures",
      "url": "https://openlegislation.uk/finance-act-2019/section-30",
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    },
    {
      "path": "section/31",
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      "heading": "Special rate expenditure on plant and machinery",
      "url": "https://openlegislation.uk/finance-act-2019/section-31",
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      "parent": "part/1/crossheading/capital-allowances"
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    {
      "path": "section/32",
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      "heading": "Temporary increase in annual investment allowance",
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    {
      "path": "section/33",
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      "heading": "First-year allowances and first-year tax credits",
      "url": "https://openlegislation.uk/finance-act-2019/section-33",
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      "status": null,
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    },
    {
      "path": "section/34",
      "kind": "section",
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      "heading": "First-year allowance: expenditure on electric vehicle charge points",
      "url": "https://openlegislation.uk/finance-act-2019/section-34",
      "extent": null,
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      "parent": "part/1/crossheading/capital-allowances"
    },
    {
      "path": "section/35",
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      "number": "35",
      "heading": "Qualifying expenditure: buildings, structures and land",
      "url": "https://openlegislation.uk/finance-act-2019/section-35",
      "extent": null,
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      "parent": "part/1/crossheading/capital-allowances"
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    {
      "path": "part/1/crossheading/leases",
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      "path": "section/36",
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    {
      "path": "part/1/crossheading/oil-activities-and-petroleum-revenue-tax",
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      "heading": "Oil activities and petroleum revenue tax",
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    {
      "path": "section/37",
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      "heading": "Oil activities: transferable tax history",
      "url": "https://openlegislation.uk/finance-act-2019/section-37",
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    },
    {
      "path": "section/38",
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      "heading": "Petroleum revenue tax: post-transfer decommissioning expenditure",
      "url": "https://openlegislation.uk/finance-act-2019/section-38",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/oil-activities-and-petroleum-revenue-tax"
    },
    {
      "path": "part/1/crossheading/miscellaneous-reliefs",
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    },
    {
      "path": "section/39",
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      "heading": "Entrepreneurs' relief",
      "url": "https://openlegislation.uk/finance-act-2019/section-39",
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    },
    {
      "path": "section/40",
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      "heading": "Gift aid etc: restrictions on associated benefits",
      "url": "https://openlegislation.uk/finance-act-2019/section-40",
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    },
    {
      "path": "section/41",
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      "heading": "Charities: exemption for small trades etc",
      "url": "https://openlegislation.uk/finance-act-2019/section-41",
      "extent": null,
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    },
    {
      "path": "part/2",
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      "heading": "Other taxes",
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    },
    {
      "path": "part/2/crossheading/stamp-duty-land-tax",
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      "heading": "Stamp duty land tax",
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    },
    {
      "path": "section/42",
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      "heading": "Relief for first-time buyers in cases of shared ownership",
      "url": "https://openlegislation.uk/finance-act-2019/section-42",
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      "path": "section/43",
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      "heading": "Repayment to first-time buyers in cases of shared ownership",
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      "path": "section/44",
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      "heading": "Higher rates of tax for additional dwellings etc",
      "url": "https://openlegislation.uk/finance-act-2019/section-44",
      "extent": null,
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      "parent": "part/2/crossheading/stamp-duty-land-tax"
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    {
      "path": "section/45",
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      "heading": "Exemption in respect of financial institutions in resolution",
      "url": "https://openlegislation.uk/finance-act-2019/section-45",
      "extent": null,
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      "parent": "part/2/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "section/46",
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      "number": "46",
      "heading": "Changes to periods for delivering returns and paying tax",
      "url": "https://openlegislation.uk/finance-act-2019/section-46",
      "extent": null,
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      "parent": "part/2/crossheading/stamp-duty-land-tax"
    },
    {
      "path": "part/2/crossheading/stamp-duty-and-sdrt",
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      "heading": "Stamp duty and SDRT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/47",
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      "number": "47",
      "heading": "Stamp duty: transfers of listed securities and connected persons",
      "url": "https://openlegislation.uk/finance-act-2019/section-47",
      "extent": null,
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      "parent": "part/2/crossheading/stamp-duty-and-sdrt"
    },
    {
      "path": "section/47A",
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      "number": "47A",
      "heading": "Stamp duty: transfers of unlisted securities and connected persons",
      "url": "https://openlegislation.uk/finance-act-2019/section-47A",
      "extent": null,
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      "parent": "part/2/crossheading/stamp-duty-and-sdrt"
    },
    {
      "path": "section/48",
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      "number": "48",
      "heading": "SDRT: listed securities and connected persons",
      "url": "https://openlegislation.uk/finance-act-2019/section-48",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/stamp-duty-and-sdrt"
    },
    {
      "path": "section/48A",
      "kind": "section",
      "number": "48A",
      "heading": "SDRT: unlisted securities and connected persons",
      "url": "https://openlegislation.uk/finance-act-2019/section-48A",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/stamp-duty-and-sdrt"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Stamp duty: exemption in respect of financial institutions in resolution",
      "url": "https://openlegislation.uk/finance-act-2019/section-49",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/stamp-duty-and-sdrt"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Stamp duty and SDRT: exemptions in respect of share incentive plans",
      "url": "https://openlegislation.uk/finance-act-2019/section-50",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/stamp-duty-and-sdrt"
    },
    {
      "path": "part/2/crossheading/value-added-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Value added tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Duty of customers to account for tax on supplies",
      "url": "https://openlegislation.uk/finance-act-2019/section-51",
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      "path": "section/60",
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      "path": "part/2/crossheading/air-passenger-duty",
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      "path": "section/66",
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      "path": "part/2/crossheading/soft-drinks-industry-levy",
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      "path": "section/68",
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      "heading": "Isle of Man",
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      "path": "part/3",
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      "path": "section/69",
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      "path": "part/3/crossheading/charge-to-tax",
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      "path": "section/70",
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      "heading": "Short title",
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      "path": "schedule/15/paragraph/42",
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      "number": "42",
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      "heading": "Allocation of activated TTH to an accounting period",
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      "extent": null,
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      "path": "schedule/15/paragraph/43",
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      "path": "schedule/15/paragraph/44",
      "kind": "paragraph",
      "number": "44",
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      "path": "schedule/15/paragraph/45",
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      "path": "schedule/15/part/6/crossheading/unused-transferred-profits-amount",
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      "path": "schedule/15/paragraph/46",
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      "extent": null,
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      "path": "schedule/15/paragraph/48",
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      "url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-49",
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      "status": null,
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      "path": "schedule/15/part/7",
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      "path": "schedule/15/part/7/crossheading/recalculation-steps",
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      "path": "schedule/15/paragraph/50",
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      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-50",
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      "path": "schedule/15/part/7/crossheading/reduced-arfp-amount",
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      "path": "schedule/15/paragraph/52",
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      "path": "schedule/15/paragraph/53",
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      "url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-53",
      "extent": null,
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      "path": "schedule/15/paragraph/54",
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